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A query was raised regarding whether a foundation can pursue its general interest purposes indirectly through other entities. The DGT ruled that this is permissible provided the recipient entities are subject to Law 49/2002 and the foundation maintains active monitoring and control over the funds and projects.
Cuestión planteada 1º) Si cabría entender como fin de interés general, de acuerdo con lo previsto en el artículo 3 de la Ley 49/2002, el objeto fundacional de la fundación, ya sea éste desarrollado o ejecutado de forma directa o indirectamente a través de otras fundaciones, o de otras entidades sin ánimo de lucro.
Por regla general, la fundación debe realizar directamente las actividades de interés general. No obstante, se permite la ejecución indirecta si se cumplen dos requisitos: que las actividades se realicen a través de otras entidades sujetas a la Ley 49/2002 y que la fundación ejerza una labor activa de seguimiento y control sobre la ejecución de los proyectos y el destino de los fondos. En este caso, el destino de los fondos a dichas entidades computa para el requisito del 70% de ingresos destinados a fines de interés general.
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